„Teoria relativității” recunoașterii la venituri a fondului comercial negativ rezultat în urma transferului de afacere
The “theory of relativity” of the recognition as income of the negative goodwill resulting from the transfer of business

Summary/Abstract: The transfer of business is regulated in Romania, from an accounting point of view, by two normative acts. There are several differences between the two accounting rules with a significant impact on the acquirer of the transferred business, in particular in terms of revenue recognition of the gain obtained by acquiring the business at a price below its market value. If, according to the International Financial Reporting Standards (IFSR 3), the purchaser must recognize as income the entire gain obtained by acquiring that business since the date of the transaction, the regulations according to OMFP no. 1802/2014 require this gain to be deferred, and gradually recognized as income, at certain moments, expressly specified.

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